Reflectarea in contabilitate a operatiunilor de leasing conform Codului Fiscal

For some activities, where some agents do not have permanent funding, it is necessary to resort to leasing. External leasing operations have to be billed by the beneficiaries in Romania, registered as payers of value added tax. This operation is made on the date fixed by contract for payment of lease rates and/or the date of payment amounts in advance. The main operations on the operational leasing are shown in this work.

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Year of publication:	2004-05-08
Authors:	ciumag, marin
Institutions:	Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München
Subject:	leasing operations in accounting \| leasing contract \| self bill

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Extent:	application/pdf
Series:	MPRA Paper.
Type of publication:	Book / Working Paper
Classification:	M41 - Accounting
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10005079317